For Year X, an accrual-basis calendar-year C corporation had a $28,000 unexpired charitable contribution carryover from the previous year. During Year X, their taxable income was $200,000. On July 12 of that year, their board of directors authorized and paid a $60,000 cash contribution to a qualified charity. What is the maximum allowable deduction that they may take as a charitable contribution on their Year X income tax return?